accountability unit

accountability unit
1) учет подотчетный [отчетный\] субъект (подразделение организации, которое занимается сбором, хранением, анализом и предоставлением информации о собственных объектах учета; напр., об основных средствах, о долгах и т. п.)
2) учет = accounting unit 3),

Англо-русский экономический словарь.

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